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SEC Comment Letter for Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Mar 12, 2015

Stride, Inc. (LRN) (CIK 0001157408)
Date: March 12, 2015 · CIK: 0001157408 · Accession: 0000000000-15-014741

AI Filing Summary & Sentiment

Date
March 12, 2015
Author
/s/ Robert S. Littlepage, for
Form
UPLOAD
Company
Stride, Inc. (LRN) (CIK 0001157408)

Letter

March 12, 2015 Mr. James Rhyu Chief Financial Officer K12, Inc. 2300 Corporate Park Drive Herndon, VA 20171

Re: K12, Inc. Form 10 -K for the Fiscal Year Ended June 30, 2014 Filed August 15, 2014 File No. 001 -33883

Dear Mr. Rhyu :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wi th respect to the company or its filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert S. Littlepage, for

Show Raw Text
March 12, 2015

Mr. James Rhyu
Chief Financial Officer
K12, Inc.
2300 Corporate Park Drive
Herndon, VA 20171

Re:       K12, Inc.
Form 10 -K for the Fiscal Year Ended June 30, 2014
Filed August 15, 2014
File No. 001 -33883

Dear Mr. Rhyu :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action wi th respect to the company or its  filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for  the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Robert S. Littlepage, for

Larry Spirgel
Assistant Director